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V0954-25 ·3 June 2025 ·consulta-vinculante Low impact
Tax

Contributor must request rectification of self-declaration to include urban land value tax in capital gain

A taxpayer sold a property in 2021 and declared the capital gain without including the urban land value tax, as it had not been assessed. The question is whether the taxpayer must include it themselves or if the Administration will do so automatically.

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2025-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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